Exemption u/s 11 - registration U/s 12AA - the primary or ...
Rajasthan Medical Council Qualifies for Tax Exemption u/s 11, Registration u/s 12AA for Non-Profit Activities.
September 8, 2020
Case Laws Income Tax AT
Exemption u/s 11 - registration U/s 12AA - the primary or dominant purpose of the assessee council is to regulate the medical profession of registered nurses, midwives, health visitors and auxiliary nurse midwives in the state of Rajasthan - Merely because the assessee council has charged certain fees as part of rendering its statutory function and to meet its administrative/operative expenses, the same cannot be said to be done for the purpose of profit. - AT
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